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NAA2331 - SAS 145 Introduction

‐ Jun 8, 2023 10:45am

Do you think risk assessment is complex? This interactive session will demystify how to tackle the identification and assessment of risks of material misstatement in an audit, with a focus on understanding and scaling key risk assessment concepts in audits of financial statements of less complex entities.

Learning Objectives:

  • Recognize key risk assessment concepts in applying SAS No. 145 in identifying and assessing risks of material misstatement
  • Recall how to scale risk assessment requirements to be effective and efficient, particularly for less complex entities
  • Identify potential risk assessment and related audit documentation pitfalls



Concurrent Session Onsite and Online

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